Graduate Competency

Student Outcomes

After completing the study, graduates are:
  1. Able to independently prepare an audit working paper through the collection and summary of audit evidence on the financial statements of commercial entities in accordance with audit standards and statutory provisions that apply in the audit of financial statements;
  2. Able to supervise evaluating audit evidence on financial statements and supporting data of commercial entities in accordance with audit standards and statutory provisions that apply in the audit of financial statements;
  3. Able to independently interpret the financial statements of a separate entity by applying accounting principles to transactions in accordance with general financial accounting standards and applicable ETAP financial accounting standards;
  4. Able to supervise interpreting the consolidated financial statements of an entity by applying accounting principles to transactions in accordance with general financial accounting standards and applicable ETAP financial accounting standards;
  5. Able to independently prepare reports on the results of analysis of financial and non-financial information and related disclosures that are relevant and reliable for managerial decision making by applying accounting and financial analysis techniques and methods;
  6. Capable of supervising compiling investment and funding reports, which include reports on cash and working capital requirements, proforma financial reports, capital budgeting reports, which are relevant for financial and investment decision making by applying financial and investment management techniques;
  7. Able to independently analyze management accounting reports, including planning and budgeting, cost management, quality control, performance measurement, and benchmarking, which are relevant and reliable in supporting decision making and management control by applying management accounting techniques;
  8. Able to independently design business processes in an accounting information system that supports the provision of information technology-based information to support management control and organizational decision making;
  9. Able to independently prepare tax report for both individual taxpayers and corporate taxpayers by calculating and carrying out tax reconciliation in accordance with applicable taxation laws in Indonesia;
  10. Able to independently operate software in the framework of preparing financial statements, budgets, tax administration, auditing, and research;
  11. Able to perform various types of audits such as financial statement audits and management audits in accordance with applicable standards to detect potential fraud so as to provide recommendations or opinions on audit findings;
  12. Able to recommend solutions to clients related to taxation issues in accordance with tax legislation;
  13. Able to make strategic decision making for business sustainability with a financial approach and non-financial approach;
  14. Able to apply interdisciplinary knowledge and skills in developing alternative solutions for problem-solving.
 

Source : BINUS UNIVERSITY OFFICIAL CURRICULUM SITE